Accounting for plastic cards on fuel. Accounting for fuel cards in accounting: wiring

In accounting fuel, acquired by the fuel card, take the account on account 10 "Materials". Take the fuel to account for actual cost (without VAT) (clause 5, 6 PBU 5/01). The amount of VAT allocated in the invoice, reflect separately on account 19 "VAT on acquired values".

In the PCM accounting, pay out on the day when the organization has passed the ownership of fuel. This is due to the fact that the account 10 "Materials" is intended to reflect information on the presence of materials owned by the Organization for property rights (instructions for account plan). The date of the transfer of ownership may be provided in the contract (for example, fuel can go to the buyer to the buyer at the date of payment of the FGM) (Art. 223 of the Civil Code of the Russian Federation). If a special order of transition of the right of ownership of the contract is not provided, then it moves to the buyer at the time of the actual vacation of the GSM to the consumer (Art. 458 of the Civil Code of the Russian Federation). That is, when refueling the car.

If the ownership of the fuel and lubricants goes at the time of payment, discover 10 subaccounts "fuel and fuel in the supplier tanks" and "GSM in gas fuel tanks." At the date of payment, make the wiring:

- Accepted for accounting of fuel, ownership of which has passed to the organization (based on the invoice).

With the actual vacation, ISM do records:

- Humped fuel, refilled in the car tank (based on gas station checks).

If the fuel goes into the property of the organization at the time of refueling, in accounting to this date, make wiring:

Debit 10-3 Credit 60

- Called fuel.

VAT can be taken to deduct only when the invoice is received from the supplier (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).

An example of reflection in the accounting of the acquisition of fuel manufacturing fuel cards. Ownership of the fuel and lubricants goes to the organization at the time of refueling

On June 4, Alpha LLC concluded a contract with the gas station for the cash fuel card service. On the same day, the organization paid for the card, the value of which is 118 rubles. (including VAT - 18 rubles). According to the contract, the service charge fee is not charged, ownership of the fuel and lubricants proceeds to Alfa at the time of refueling. The map is designed to refuel the KAMAZ-5320 car, which is used to deliver finished products Buyers.

June 5, the fuel card was obtained and transferred to the driver Yu.I. Wheel.

On June 30, Alpha listed an advance payment in the amount of 5900 rubles. (including VAT - 900 rubles.).

The accounts include the following entries.

Debit 60 Credit 51
- 118 rubles. - paid fuel card;

Debit 44 credit 60
- 100 rubles. (118 rubles. - 18 rubles) - expected costs of the card;

Debit 19 Credit 60
- 18 rubles. - Reflects VAT from the cost of the purchased card;

Debit 015 "Fuel Maps"
- 118 rubles. - the fuel card is taken into account;

- 18 rubles. - Adopted to deduct entrance VAT on the acquired map.

Debit 60 subaccount "Advances issued" Credit 51
- 5900 rubles. - The advance payment is listed.

During the month (July), the wheels received 380 liters of diesel fuel on the price of 15 rubles. per liter (including VAT - 2,29 rubles.):

• July 3 - 180 liters in the amount of 2700 rubles. (including VAT - 412 rubles);
• July 17 - 200 liters in the amount of 3000 rubles. (including VAT - 458 rubles.).

The acquisition of the fuction accountant "Alfa" reflected the wiring.

Debit 10-3 Credit 60
- 2288 rubles. (180 l × (15 rubles. - 2,29 rubles.)) - Called fuel (on the basis of checks of a gas station);

Debit 19 Credit 60
- 412 rubles. - Pass entrance VAT on fuels.

Debit 10-3 Credit 60
- 2542 rubles. (200 l × (15 rubles. - 2.29 rubles)) - HPM (based on gas station checks);

Debit 19 Credit 60
- 458 rubles. - Pass entrance VAT on fuels.

• invoice;
• an act of acceptance transmission indicating the volume and value of actually released fuel;
• report on fuel card operations.

In the organization of the organization recorded records:

Debit 60 Credit 60 subaccount "Advances issued"
- 5700 rubles. (2288 rubles. + 412 rubles. + 2542 rub. + 458 rubles.) - The previously listed advance payment is credited;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 870 rub. (412 rubles. + 458 rubles) - adopted to deduct VAT on fuels (based on invoice).

Documentary confirmation

The amount of consumed fuel made must be confirmed documented (clause 1, Article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). Use way sheets to confirm. Samples travel sheetsthat are used in the operation of cargo and passenger cars, approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78. On how to fill the track list, see How to reflect in accounting acquisition of fuel under cash .

Calculation of the amount of fuel

According to the track sheet, calculate the amount of fuel that is written off on costs. To do this, use the formula:

Write off fuel

The cost of fuel, which is written off on costs, depends on the method of assessing the MPZ ( FIFO, average cost ) (p. 16 PBU 5/01).

When writing off GSM in accounting, make the wiring:

Debit 20 (23, 26, 44 ...) Credit 10-3

- The cost of consumed fuel (based on the track leaf) is written off.

Open

Depending on the nature of the use of transport, the cost of fueling is included in the composition:

• material expenses (when providing road transport services) (sub. 5, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation, a letter of the Federal Tax Service of Russia in Moscow of November 14, 2006 No. 20-12 / 100253);

• other expenses related to production and implementation (when using vehicles for the needs of the organization) (sub. 11 and 12 p. 1 Art. 264 of the Tax Code of the Russian Federation).

To calculate the income tax, the fuel and lubricants are taken to account at the purchase prices (paragraph 2 of Art. 254, sub. 11, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). If VAT is included in the price and allocated in the calculated documents of a separate line, the amount of this tax should be excluded (paragraph 1 of Art. 170 of the Tax Code of the Russian Federation). VAT on the basis of an invoice can be taken to deduct (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).

If the cost of purchasing fuel and lubricants refer to material expenditures, write them off material assessment methods which applies the organization (paragraph 8 of Art. 254 of the Tax Code of the Russian Federation).

If the cost of acquiring fuel and lubricants refer to other costs, write them off at the actual cost of acquisition (without VAT) (sub. 11, 1 Art. 264, paragraph 1 of Art. 170 of the Tax Code of the Russian Federation).

On the application of expenditure rate of fuel and lubricants, when calculating income tax, see How to reflect the tax accounting of the PCM for cash .

Situation: When in the cost of expenses to calculate income tax, you can include the cost of fuels of fuel acquired by the fuel card?

Include the cost of fuel incessant to expenses on the date of adoption of the track sheet to account. And if the cost of fuel is recognized as straight, fuel and fuel - as the goods (works, services) are implemented, in the cost of which they are included.

Dates of writing off the fuel and lubricants in accounting and tax accounting coincide. This is explained by the fact that the basis for the write-off of fuel and fuel is a properly decorated travel sheet. It is this document that confirms the validity of the write-off of the SMM (the letter of the Ministry of Finance of Russia of August 1, 2005 No. 03-03-04 / 1/117, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). After the travel sheet was carried out on accounting, the cost of the SMU spent on it can be included in the costs of reducing taxable profits. The gas station checks must be applied to the track sheet.

Using fuel cards By the time the actual production of fuel, their cost is already paid by the buyer. Therefore, this procedure for debiting fuel is distributed both on organizations that apply the method of accrual and on organizations that calculate the income tax by the cash method. This conclusion allows to make the provisions of paragraph 2, subparagraph 3 of paragraph 7 of Article 272, paragraph 3 of Article 273 Tax Code RF.

However, this rule is one exception. If the organization uses the method of accrual and fuel costs are recognized directly, the fuel and provinciality can be taken into account as the goods (works, services) are implemented, in the cost of which they are included (paragraph 6 of paragraph 1, para. 2 and 3 p. 2 Article 318 NK RF).

An example of reflection in accounting and in taxation of the acquisition and write-off fuel on fuel cards. Ownership of the fuel goes to the organization at the time of payment for the fuel

On June 4, Alpha LLC concluded an agreement with the supplier SMM to maintain a liter fuel card. On the same day, the organization listed the provider of the collateral value of the fuel card - 100 rubles. Under the Treaty, the ownership of the fuel and lubricants goes to the buyer at the time of payment for fuel. To evaluate materials in accounting accounting policies The organization provides for the average cost method.

June 5, the fuel card was transferred to the manager A.S. Kondratyev to refuel the car, which is used for official purposes.

On June 30, Alpha listed the advance payment in the amount of 6800 rubles. (including VAT - 1036 rubles) for 400 liters of gasoline AI-92 at a price of 17 rubles. per liter (including VAT - 2,59 rubles.). On the same day, the supplier issued an "alpha" invoice and act of acceptance and transmission of fuel and transfer.

The following entries are made in accounting.

Debit 60 Credit 51
- 100 rubles. - listed the collateral cost of the fuel card;

Debit 008.
-100 rub. - Called the card received by deposit.

Debit 60 Credit 51
- 6800 rub. - listed an advance on the fuel card;

Debit 10 subaccount "GSM in Supplier Tanks" Credit 60
- 5764 rub. (400 l × (17 rubles. - 2.59 rubles)) - adopted to take into account gasoline after the transfer of property rights (based on the act of acceptance and transmission);

Debit 19 Credit 60
- 1036 rubles. (400 l × 2,59 rub.) - Entrance VAT on the acquired gasoline;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 1036 rubles. - Adopted to deduct VAT on gasoline (based on invoice).

At the end of the month (July), the supplier issued an organization a report on fuel card operations. It reflects the number and cost of gasoline, released by Alpha: 380 liters in the amount of 6460 rubles. (including VAT - 984 rubles.). The same data is confirmed by terminal checks issued for a gas station.

At the date of each refueling, the Alfa accountant did wiring:

Debit 10 subaccount "GSM in gas tanks" Credit 10 subaccount "GSM in Supplier Tanks"
- Gasoline is credited to the car tank (based on a gas station check).

An accounting policy of the organization provides for a monthly compilation of travel sheets. The track leaf for July is confirmed that all the condratic gasoline received was consumed. The actual consumption complies with the standards approved by the head of the organization. On July 31, the Alpha Accountant calculated the average cost of one liter of fuel. Based on the calculation average cost Litra gasoline turned out to be equal to its purchased value.

Debit 26 Credit 10 subaccount "GSM in gas tanks"
- 5476 rubles. (380 l × (17 rub. - 2.59 rubles.)) - Write off the spent gasoline (based on the wayt).

When calculating income tax in July, an accountant included this amount into other expenses.

After the remaining 20 liters of gasoline were chosen along the fuel card, the contract for its service was terminated. The supplier returned the mortgage value of the map.

The following entries are made in the Alpha records:

Debit 51 credit 60
- 100 rubles. - received the collateral cost of the fuel card;

Credit 008.
- 100 rubles. - Written off the card previously obtained.

USN

The tax base of organizations on simplified, which pay a single tax at a rate of 6 percent, the costs of fuel and lubricants are not reduced (paragraph 1 of Art. 346.18 of the Tax Code of the Russian Federation).

Organizations on simplified, which pay a single tax on the difference between income and expenses, may include, as part of the costs (other or material), documented and paid for the purchase costs of the fuel and fuel (sub. 12, 5 p. 1, paragraph 2 of Art. 346.16 NK RF). The procedure for the write-off of such expenses in the calculation of a single tax is similar to the procedure that is used in the general tax system, taking into account the provisions of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation (paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). This item establishes a prerequisite for recognizing costs in simplified - their payment. VAT sums on these expenses also reduce tax base by single tax (sub. 8, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation).

ENVD

The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). Therefore, the calculation of the tax base does not affect the tax base.

Outdoor and UHNVD

If the costs of fuel and goods are at the same time relate to the activities of the organization, taxable ENVD, and activities on the general tax system, then this amount is necessary distribute (paragraph 9 of Art. 274 of the Tax Code of the Russian Federation). The costs of fuel and lubricants belonging to one type of activity are not necessary to distribute.

The amount of VAT allocated in the invoicedistribute According to the technique established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the resulting share of expenses on the activities of the organization, taxable ENVD, add the amount of VAT, which can not be taken to deduct (sub. 3 of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation).

An example of the distribution of the cost of the fuel card and fuel. The organization applies general System Taxation and pays UTII

LLC "Trading Firm" Hermes "" sells goods wholesale and retail. On wholesale operations, the organization applies the general tax system (income tax is calculated monthly) and pays VAT. In the city where "Hermes" works, retail Translated to UTII.

IN accounting policies The Organization says that expenses relating to several activities are distributed in proportion to the share of revenues received from different species activities for each month of the reporting (tax) period

On May 4, "Hermes" concluded a contract with the gas station for servicing a liter fuel card. Cost card - 118 rubles. (including VAT - 18 rubles). The ownership of fuel goes at the time of refueling.

The fuel and lubricants are purchased to refuel the car, which is simultaneously used in two activities.

During May, on the fuel card, 380 liters of gasoline was obtained at a price of 17 rubles. per liter (including VAT - 2,59 rubles.). Data on the number and cost of the released fuel is confirmed by a supplier's report, an act of receiving and transmission, terminal checks. At the end of the month, the supplier put "Hermes" an invoice in the amount of 6460 rubles. (including VAT - 984 rubles.).

According to the travel sheet during the trips, all acquired gasoline was consumed.

To distribute the cost of purchasing a fuel card and fueling between two types of activities, the "Hermes" accountant compared the revenue by wholesale trade With the total volume of turnover.

The volumes of income received by "Hermes" from various activities for May are: 68 rub. \u003d (118 rub. - 18 rub.) × 0,684

When calculating the income tax in May, the Hermes Accountant Accounting:

• the cost of purchasing a fuel card in the amount of 68 rubles;
• costs for fuel in the amount of 3746 rubles.

The amount of VAT, which can be taken to deduct, the "Hermes" accountant will be able to determine according to the results of the second quarter.

The essence of operations is reduced to the following: the organization acquires the fuel card, it pays for fuel to the gas station within a month with one-time payments. Information on the number of purchased fuel is reflected on the map. Fuel costs are included in the cost of the organization.

For convenience, use a numeric example.

Example. The organization listed the provider prepayment for 1000 liters of gasoline at a price of 11.8 rubles. For 1 l (including VAT 1.8 rubles.), released by the fuel card. Separately was paid to the supplier cost of the fuel card in the amount of 118 rubles, including VAT 18 rubles. On this map, 990 liters of gasoline were chosen, of which at the end of the month 20 liters remained unspent in the gas tank car.

Option 1

D. TO51 Amount, rub. 11 800 (1000 x 11.8)

D. TO 51 Amount, rub. 118

D. 50-3 TO60-1 Amount, rub. 100 (118 - 18)

D.19 TO60-1 Amount, rub. 18

D.68 TO19 Amount, rub. 18

• Availability of invoice

D.71 TO50-3 Amount, rub. 100

D.10-3 TO71 Amount, rub. 9900 (990 x (11.8 - 1.8))

D.19 TO71 Amount, rub. 1782 (990 x 1,8)

D 60-1 subsyc. "Calculations with suppliers" to 60-2 sub-SCH. "Advances issued" 11 682

D.50-3 TO71 Amount, rub. 100

D.20 (23, 26, 29, 44) TO10-3 Amount, rub.

In accordance with the rate of fuel costs, it is established on the basis of the actual run (on the basis of the road person) multiplied by the fuel consumption rate for the corresponding brand of the machine (l / 100 km), adjusted for factors that take into account the factors set forth in P3112194-0366-03.In accordance with the letter

At the end of the month, the following entries are made on the basis of the documents issued by the supplier:

Reflects the release of gasoline supplier to the fuel card holder over the invoice supplier.

D.71 TO60-1 Subsc. "Calculations with suppliers" Amount, rub. 11 682 (990 x 11.8)

D.68 TO19 Amount, rub. 1 782

Option 2.

Listed supplier cash In order of prepayment of the purchased gasoline

D.60-2 Subsc. "Advances issued" TO51 Amount, rub. 11 800 (1000 x 11.8)

Listed by the supplier cash in payment of the acquired fuel card

D. 60-1 Subsc. "Calculations with suppliers" TO 51 Amount, rub. 118

Accepted to account received from the supplier fuel card.

D. 50-3 TO60-1 Amount, rub. 100 (118 - 18)

Reflects the amount of VAT, submitted by the Supplier

D.19 TO60-1 Amount, rub. 18

Adopted to deduct the amount of VAT, paid by the organization when acquiring a map

D.68 TO19 Amount, rub. 18

Note: For the adoption of VAT to deduct in accordance with Article 172 of the Tax Code of the Russian Federation, the following conditions should be carried out.

• Products (works, services) were acquired for the production of goods (works, services) the implementation of which is recognized by the object of taxation of VAT
• Availability of invoice
• Calling purchased goods (works, services)
• Actual payment of purchased goods (works, services)

D.71 TO50-3 Amount, rub. 100

Gasoline is credited to the tank of the fuel card on the basis of the report and other documents issued by the electronic terminal

D.10-3 TO Amount, rub. 9900 (990 x (11.8 - 1.8))

Reflects the amount of VAT on credited gasoline

D.19 TO60-1 Amount, rub. 1782 (990 x 1,8)

Previously issued advance payment (prepayment)

D. 60-1 "Calculations with suppliers" TO 60-2. "Advances issued" Amount, rub. 11682

Returned by the driver fuel card in the office of the organization

D.50-3 TO71 Amount, rub. 100

The cost of the gasoline spent by the organization was written off on the basis of a vehicle track.

D.20 (23, 26, 29, 44) TO10-3 Amount, rub. 9 700 ((990 - 20) x (11.8-1.8))

The actually spent amount of gasoline is determined based on the car's mileage and gasoline consumption rate by 100 km. The rate of gasoline consumption is approved by the order by the leader based on the control measurement of the fuel consumption.

In accordance with Guideling document P3112194-0366-03"Fuel consumption standards and lubricants on road transport "(approved. Ministry of Transport of the Russian Federation on April 29, 2003) P3112194-0366-03. In accordance with the letter UMNS in Moscow of April 30, 2004 No. 26-12 / 31459the acquisition document for writing off costs for fueling is a waylist.

Note: In accordance with PP. 11 p. 1 Art. 264 NK The Organization is entitled to attribute for expenses for the purpose of taxation of gasoline costs, this can be done, even if the vehicle is taken by the Organization for rent (a letter of MNS management in Moscow of January 23, 2003 N 26-12 / 4740).

At the end of the month, on the basis of the documents exposed by the supplier, the following entries are manufactured:

Adopted to deduct VAT on paid and credited gasoline based on the resulting invoice.

D.68 TO19 Amount, rub. 1 782

Option 3 (least time-consuming).

Listed by the supplier cash in the order of prepayment of the purchased gasoline

D.60-2 Subsc. "Advances issued" TO51 Amount, rub. 11 800 (1000 x 11.8)

Listed by the supplier cash in payment of the acquired fuel card

D. 60-1 Subsc. "Calculations with suppliers" TO 51 Amount, rub. 118

Adopted to account received from the supplier fuel card (118 - 18).

D. 50-3 TO60-1 Amount, rub. 100

Reflects the amount of VAT, submitted by the Supplier

D.19 TO60-1 Amount, rub. 18

Adopted to deduct the amount of VAT, paid by the organization when acquiring a map

D.68 TO19 Amount, rub. 18

Note: For the adoption of VAT to deduct in accordance with Article 172 of the Tax Code of the Russian Federation, the following conditions should be carried out.

• Products (works, services) were acquired for the production of goods (works, services) the implementation of which is recognized by the object of taxation of VAT
• Availability of invoice
• Calling purchased goods (works, services)
• Actual payment of purchased goods (works, services)

D.71 TO50-3 Amount, rub. 100

At the end of the month, on the basis of the documents exposed by the supplier

Gasoline is credited to the tank of the fuel card car based on the supplier's invoice

D.10-3 TO60-1 "Calculations with suppliers" Amount, rub. 9900 (990 x (11.8 - 1.8))

Reflects the amount of VAT on credited gasoline

D.19 TO60-1 Amount, rub. 1782 (990 x 1,8)

Previously issued advance payment (prepayment)

D. 60-1 "Calculations with suppliers" TO 60-2. "Advances issued" Amount, rub. 11682

Adopted to deduct VAT on paid and credited gasoline based on the resulting invoice.

D.68 TO19 Amount, rub. 1 782

The cost of the gasoline spent by the organization was written off on the basis of a vehicle track.

D.20 (23, 26, 29, 44) TO10-3 Amount, rub. 9 700 ((990 - 20) x (11.8-1.8))

The actually spent amount of gasoline is determined based on the car's mileage and gasoline consumption rate by 100 km. The rate of gasoline consumption is approved by the order by the leader based on the control measurement of the fuel consumption.

In accordance with Guideling document P3112194-0366-03"Fuel flow rates and lubricants in road transport"(approved. Ministry of Transport of the Russian Federation on April 29, 2003)fuel costs are established on the basis of actual runs (based on the road person) multiplied by the fuel consumption rate for the corresponding brand of the machine (l / 100 km), corrected by the factors set forth in the factors P3112194-0366-03. In accordance with the letter UMNS in Moscow of April 30, 2004 No. 26-12 / 31459the acquisition document for writing off costs for fueling is a waylist.

Note: In accordance with PP. 11 p. 1 Art. 264 NK The Organization is entitled to attribute for expenses for the purpose of taxation of gasoline costs, this can be done, even if the vehicle is taken by the Organization for rent (a letter of MNS management in Moscow of January 23, 2003 N 26-12 / 4740).

General Director of the Audit Company "AC-Audit"
Sergey Dolgalov

How to properly organize fuel accounting (and specifically interested in what document does it take his receipt on a smart card?). The fuel company by the end of the month gives the invoice and invoice for a month to the volume of the spent fuel, and not received on the card. At the same time, it gives reports on smart cards, where it is indicated how much it is expected, how much is credited to the cards. What is the foundation to execute the flow of fuel (parish in liters) to correctly keep the warehouse for the input quantity of fuel (litter)?

The basis for writing off the fuel and lubricants to expenses is a travel sheet. At the refueling, the driver receives a check on the hands, which indicates the date and the amount of fuel filled into the tank. It is necessary to oblige drivers to apply these checks to the pass sheet-leased in the accounting department. Fuels common order Care at the time of refueling the driver by smart card (fuel card). This information also learns from the track leaf. To reconcile data on refueling, use reports on smart cards referred to in the question.

Details on how to keep accounting fuel in fuel card, see the materials below.

Justification

Sergey Ragulina, valid state adviser of the Russian Federation 3rd grade

How to reflect in accounting and when taxing the acquisition of fueling fuel capacities Accounting

In accounting fuel, acquired by the fuel card, take the account on account 10 "Materials". Take the fuel to take into account the actual cost (without VAT) (p., PBU 5/01). The amount of VAT allocated in the invoice, reflect separately on account 19 "VAT on acquired values".

In the PCM accounting, pay out on the day when the organization has passed the ownership of fuel. This is due to the fact that the account 10 "Materials" is intended to reflect information on the presence of materials owned by the Organization for property rights (instructions for account plan). The date of the transfer of ownership may be provided for in the contract (for example, fuel can go to the buyer to the buyer at the date of payment of the FMS) (). If the special procedure for the transition of the ownership of the contract is not provided, then it moves to the buyer at the time of the actual vacation of the consumer (). That is, when refueling the car. *

If the ownership of the fuel and lubricants goes at the time of payment, discover 10 subaccounts "fuel and fuel in the supplier tanks" and "GSM in gas fuel tanks." At the date of payment, make the wiring:

- Accepted for accounting of fuel, ownership of which has passed to the organization (based on the invoice).

With the actual vacation, ISM do records:

- Humped fuel, refilled in the car tank (based on gas station checks).

If the fuel goes into the property of the organization at the time of refueling, in accounting to this date, make wiring:

Debit 10-3 Credit 60
- Called fuel.

VAT can be taken to deduct only when the invoice is received from the supplier (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).

An example of reflection in the accounting of the acquisition of fuel manufacturing fuel cards. Ownership of the fuel and lubricants goes to the organization at the time of refueling

On June 4, Alpha LLC concluded a contract with the gas station for the cash fuel card service. On the same day, the organization paid for the card, the value of which is 118 rubles. (including VAT - 18 rubles). According to the contract, the service charge fee is not charged, ownership of the fuel and lubricants proceeds to Alfa at the time of refueling. The map is designed to refuel the KAMAZ-5320 car, which is used to deliver finished products to customers.

On June 30, Alpha listed an advance payment in the amount of 5900 rubles. (including VAT - 900 rubles.).

The accounts include the following entries.

Debit 60 Credit 51
- 118 rubles. - paid fuel card;

Debit 44 credit 60
- 100 rubles. (118 rubles. - 18 rubles) - expected costs of the card;

Debit 19 Credit 60
- 18 rubles. - Reflects VAT from the cost of the purchased card;

Debit 015 "Fuel Maps"
- 118 rubles. - the fuel card is taken into account;

- 18 rubles. - Adopted to deduct the entrance VAT on the acquired map.

Debit 60 subaccount "Advances issued" Credit 51
- 5900 rubles. - The advance payment is listed.

During the month (July), the wheels received 380 liters of diesel fuel on the price of 15 rubles. per liter (including VAT - 2,29 rubles.):

• July 3 - 180 liters in the amount of 2700 rubles. (including VAT - 412 rubles);
• July 17 - 200 liters in the amount of 3000 rubles. (including VAT - 458 rubles.).

The acquisition of the fuction accountant "Alfa" reflected the wiring.

Debit 10-3 Credit 60
- 2288 rubles. (180 l? (15 rubles. - 2.29 rubles.)) - CPU (on the basis of checks of a gas station);

Debit 19 Credit 60
- 412 rubles. - Pass entrance VAT on fuels.

Debit 10-3 Credit 60
- 2542 rubles. (200 l? (15 rubles. - 2.29 rubles)) - HPM (based on gas station checks);

Debit 19 Credit 60
- 458 rubles. - Pass entrance VAT on fuels.

• invoice;
• an act of acceptance transmission indicating the volume and value of actually released fuel;
• report on fuel card operations.

In the organization of the organization recorded records:

Debit 60 Credit 60 subaccount "Advances issued"
- 5700 rubles. (2288 rubles. + 412 rubles. + 2542 rub. + 458 rubles.) - The previously listed advance payment is credited;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 870 rub. (412 rubles. + 458 rubles) - adopted to deduct VAT on fuels (based on invoice).

Documentary confirmation

The amount of consumed fuel made must be confirmed documented (clause 1, Article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). Use way sheets to confirm. Samples of travel sheets that are used in the operation of cargo and passenger cars approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78. For how to fill the travel sheet, see how to reflect in accounting and in taxation the acquisition of fuel for cash. *

Calculation of the amount of fuel

According to the track sheet, calculate the amount of fuel that is written off on costs. To do this, use the formula: *

Write off fuel

The cost of fuel, which is written off on costs, depends on the method of assessing the MPZ (FIFO, in terms of average cost) (pb. 16 PBU 5/01).

When writing off GSM in accounting, make the wiring:

Debit 20 (23, 26, 44 ...) Credit 10-3
- The cost of the consumed fuel is written off (based on the track sheet). *

Open

Depending on the nature of the use of transport, the cost of fueling is included in the composition:

• material expenses (with the provision of road transport services) (, a letter to the Federal Migration Service of Russia in Moscow of November 14, 2006 No. 20-12 / 100253);
• other expenses related to production and sales (using the vehicle for the needs of the organization) (signature. and para. 1, Art. 264 of the Tax Code).

To calculate the tax on the profits of fuel are initially measured at purchase prices (Sec. 2, Art. 254, the signature. 11 para. 1, Art. 264 of the Tax Code). If VAT is included in the price and allocated in the calculated documents of a separate line, the amount of this tax should be excluded (paragraph 1 of Art. 170 of the Tax Code of the Russian Federation). VAT on the basis of the invoice can be taken to deduct (paragraph 1 of Art. 172 of the Tax Code). *

If the purchase of fuel costs related to material costs are expensed based on their method of evaluation of the materials, which applies Organization (p. 8 Art. 254 of the Tax Code).

If the purchase of fuel costs relate to other costs, write them at cost (excluding VAT) (signature. 11 para. 1, Art. 264, para. 1, Art. 170 of the Tax Code).

On the application of fuel consumption standards in the calculation of income tax, see. How to apply and to reflect in accounting and taxation of the purchase of fuel for cash.

Situation: When the cost of the cost of income tax can be included in the cost of the fuel-acquired fuel card.

Include the cost of fuel incessant to expenses on the date of adoption of the track sheet to account. And if the cost of fuel is recognized as straight, fuel and fuel - as the goods (works, services) are implemented, in the cost of which they are included.

Dates of writing off the fuel and lubricants in accounting and tax accounting coincide. This is explained by the fact that the basis for the write-off of fuel and fuel is a properly decorated travel sheet. It is this document that confirms the validity of the write-off of the SMM (the letter of the Ministry of Finance of Russia of August 1, 2005 No. 03-03-04 / 1/117, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). After the travel sheet was carried out on accounting, the cost of the SMU spent on it can be included in the costs of reducing taxable profits. The gas station checks must be applied to the track sheet.

When using fuel cards, by the time of the actual production of fuel, their cost is already paid by the buyer. Therefore, this procedure for debiting fuel is distributed both on organizations that apply the method of accrual and on organizations that calculate the income tax by the cash method. This conclusion allows to make the provisions of paragraph 2, subparagraph 3 of paragraph 7 of Article 272, and paragraph 2 of Art. 318 Tax Code of the Russian Federation). *

An example of reflection in accounting and in taxation of the acquisition and write-off fuel on fuel cards. Ownership of the fuel goes to the organization at the time of payment for the fuel

On June 4, Alpha LLC concluded an agreement with the supplier SMM to maintain a liter fuel card. On the same day, the organization listed the provider of the collateral value of the fuel card - 100 rubles. Under the Treaty, the ownership of the fuel and lubricants goes to the buyer at the time of payment for fuel. To assess the materials in accounting accounting policies of the organization provides for the average cost method.

June 5, the fuel card was transferred to the manager A.S. Kondratyev to refuel the car, which is used for official purposes.

On June 30, Alpha listed the advance payment in the amount of 6800 rubles. (including VAT - 1036 rubles) for 400 liters of gasoline AI-92 at a price of 17 rubles. per liter (including VAT - 2,59 rubles.). On the same day, the supplier issued an "alpha" invoice and act of acceptance and transmission of fuel and transfer.

The following entries are made in accounting.

Debit 60 Credit 51
- 100 rubles. - listed the collateral cost of the fuel card;

Debit 008.
-100 rub. - Called the card received by deposit.

Debit 60 Credit 51
- 6800 rubles. - listed an advance on the fuel card;

Debit 10 subaccount "GSM in Supplier Tanks" Credit 60
- 5764 rubles. (400 l? (17 rubles. - 2.59 rubles)) - adopted to accounting gasoline after the transfer of property rights (based on the act of acceptance-transmission);

Debit 19 Credit 60
- 1036 rubles. (400 l? 2,59 rubles) - entry VAT on acquired gasoline;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 1036 rubles. - Adopted to deduct VAT on gasoline (based on invoice).

At the end of the month (July), the supplier issued an organization a report on fuel card operations. It reflects the number and cost of gasoline, released by Alpha: 380 liters in the amount of 6460 rubles. (including VAT - 984 rubles.). The same data is confirmed by terminal checks issued for a gas station.

At the date of each refueling, the Alfa accountant did wiring:

Debit 10 subaccount "GSM in gas tanks" Credit 10 subaccount "GSM in Supplier Tanks"
- Gasoline is credited to the car tank (based on a gas station check).

An accounting policy of the organization provides for a monthly compilation of travel sheets. The track leaf for July is confirmed that all the condratic gasoline received was consumed. The actual consumption complies with the standards approved by the head of the organization. On July 31, the Alpha Accountant calculated the average cost of one liter of fuel. Based on the calculation, the average cost of liter of gasoline turned out to be equal to its purchased value.

Debit 26 Credit 10 subaccount "GSM in gas tanks"
- 5476 rubles. (380 l? (17 rubles. - 2.59 rubles)) - the spent gasoline is written off (on the basis of the track leaf).

When calculating income tax in July, an accountant included this amount into other expenses.

After the remaining 20 liters of gasoline were chosen along the fuel card, the contract for its service was terminated. The supplier returned the mortgage value of the map.

The following entries are made in the Alpha records:

Debit 51 credit 60
- 100 rubles. - received the collateral cost of the fuel card;

Credit 008.
- 100 rubles. - Written off the card previously obtained.

What fuel and lubricants. How to keep accounting fuel and fuel capacities (gasoline) in 2019. What is fuel cards. Features of accounting of fuel and lubricants in NGOs and budget organizations

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The work of any enterprise consists of a variety of processes, each of which results in profit.

They may involve funds that directly or indirectly relate to the production process, providing services and work. But sometimes there is a question how to take them into account.

Highlights

All the work of the enterprise provides for the use of a variety of resources. One of them is gasoline.

The purpose of its application is determined by the company's activities. He can relate to production reserves or not.

For example, for a company engaged in transportation, it refers to production reserves.

If the enterprise is engaged in the production of food, but at the same time independently delivers his goods to the items of implementation, then it refers to non-productive costs, but it is taken into account when calculating financial results.

If gasoline is used as a means of ensuring the movement of a person who has a certain instruction associated with the needs of the enterprise, then such expenses are taken into account, but do not affect.

Note that gasoline can be used as fuel not only for refueling and actuating vehicles.

It can be used to refuel the working equipment, such as a gasoline trimmer or a leg.

In this case, it can relate to general expenses, if this equipment is used to improve the adjacent territory.

But in the case when these devices are a means of producing profit, it refers to production costs.

As you can see, this question contains a mass of nuances, in which it is worth it in more detail.

Definitions

This article will use a number of terms not related to financial sectorbut directly related to the issue under discussion. Consider their meaning.

What purpose is

Fuel and lubricants, in particular gasoline, are materials without which it is difficult to present the work of any enterprise today.

The use of gasoline may be associated directly with the production process or applied to indirect operations. In any case, it is necessary to record it.

Depending on the purpose of which the material is used, it can be attributed to the production, which will reduce the tax base, increase the cost of production and correctly calculate the final price of the goods supplied by the company to its consumers.

Based on the foregoing, it can be concluded that the inclusion of fuel and lubricants, as well as other materials, is conducted for the purpose of correct calculation of financial results, financial planning, as well as payments to the budget in the form of tax payments.

Legal base

When working, taking into account the fuel lubricant for fuel cards, the following regulatory framework is used:

Also for keeping accounting accounting and bill plan.

Accounting in fuel malls

The definition of the fuel card was already given in one of the previous points. Consider what kind of types are.

They are distinguished by the presence of restrictions:

Another classification method is an accounting unit. This feature distinguish:

The use of fuel cards is convenient and favorable way calculation. Therefore, it is often used by legal entities. At the same time, it is important that the enterprise be conducted in the right accounting of funds.

This uses the accounts plan, as well as developed to contain information about:

• the cost of fuel;
• method of accounting for expenditure on fuel;
• on methods of mapping maps on the balance of the enterprise;
• creating a special accounting magazine;
• name of the storage location of the LGS.

For accounting uses special sheets.

What wiring is displayed

Accounting for fuel cards GSM is conducted on the basis of an agreement for the supply of fuel or commodity invoice.

For this, the account is used 10.6 - "Other materials". But before the amount is submitted to this account, a number of business operations must be carried out.

Consider in more detail what wiring are used to account for the fuel card:

The card for use is issued to the driver, which should receive on it designated fuel. It is important that this operation is not confirmed by accounting wiring. So, as a person does not receive cash in the hands.

Common accounting mistake It is the use of 71 accounts in this case, which is unacceptable and leads to a violation of reporting.

Accounting of the gasoline itself is conducted on account 10.3 "Fuel". The operation is also documented. Costs are calculated on the basis of the person provided.

What operations are held before writing off materials on expenses, you can view in the table below:

Documenting

Accounting and write-off of fuel capacities for fuel cards must be confirmed documented. It is manufactured by an enterprise ensuring the supply of gasoline.

But the costs that are associated with this operation carries the customer. The basis for accounting is bank statement.

The cost of the card is indicated in or commodity invoice. If it is used. From the cost of the card, as well as any product, is paid.

For its calculation, an invoice is used, and for deduction - the book of procurement. All costs that the enterprise bears due to the maps of the map belong to the costs that accounting certificate.

The map is issued to a responsible person under the painting. Accounting for materials that rely on it is conducted on the basis of such documents:

• invoice;
• packing list;
• monthly report on operations.

How exactly they apply, you can see in the table presented in paragraph above.

In addition to accounting in the enterprise in obligatory Tax accounting of fuel and fuel cards is underway. Enterprise, as a consumer, pays VAT from such a product as a fuel card.

The deduction is made in case the operations for which the card is purchased is subject to VAT. This operation is carried out after making a card for accounting and receiving.

Fuel can be entered into consumables and its cost will reduce taxable base In the event that it was used directly to obtain income, which is documented.

Arising nuances

Presented above Example of accounting of fuel and lubricants is used for most commercial organizations and enterprises.

But for separate species Organizations are used by several other accounts. Consider this in more detail.

In NGO

IN non-Profit Organizations No income is provided. Therefore, accounting is carried out by several other methods. NPO does not pay for income tax, therefore, not tax accounting is conducted.

But since the balance of the organization has a profitable and expenditure part, it is mandatory to conduct accounting accounting.

To solve many tasks in NGOs can be used fuel. They, like other enterprises, are counted on the account 10.3.

Video: Accounting for travel sheets and fuels

But since their consumption is not related to production, the use of gasoline is reflected in the account 26 - " general running costs" The rest of the postings have the same appearance as commercial enterprises.

Budget institution

A separate question can be discussed by fuel on state enterprisesthat are referred to as budget organizations. For them, another account plan is used.

Accounting procedure for fuel captions in budget institution Presented below:

Examined table, it can be concluded that accounting of fuel budget enterprises Significantly different from private.

Because it shows the use of cards depending on the species, as well as in the records displayed issuing means of payment at hand. What do not provide standard accounting operations.

Fuel and lubricants, namely gasoline, is one of the funds that are most often used in enterprises.

Accounting fuel on travel sheets - 2018-2019 (hereinafter referred to as PL) must be properly organized in any organization. It will restore order and control the flow material resources. The most relevant use of PL to record gasoline and diesel fuel. Consider the algorithm of accounting and tax accounting Food pure sheets in more detail.

The concept of fuels

The fuel and fuel are fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, plastic lubricants) and special liquids (brake and cooling).

What is a way sheet

Waybill - primary documentin which the car mileage is recorded. Based on this document, you can determine the consumption of gasoline.

Organizations for which the use of vehicles is the main activity should be applied to the form of subcords, which are indicated in section II of the order of the Ministry of Transport dated September 18, 2008 No. 152.

Doubt the correctness of posting or write-off material values? On our forum you can get an answer to any question that causes you doubts. For example, in one can clarify which basic expenditure rate of the fuel and lubricants recommended by the Ministry of Transport.

About the latest requirements of the Ministry of Transport to mandatory details in travel sheets, read in the materials:

• "Expanded a list of mandatory props of travel sheet";
• "From 12/15/2017 day, we draw up on a new form";
• Travel sheets: From March 1, 2019, the order of statement changes.

For organizations that use the car for production or management needs, possible submarine development to meet the requirements of the law "On Accounting" dated 06.12.2011 number 402-FZ.

With an example of an order approval of the PL can be found.

In the practice of the organization, the PLs are often used, which were approved by another decree of the State Statistics Committee of the Russian Federation of 28.11.1997 No. 78. In this resolution there are form pl, depending on the type of car (for example, form 3 for a passenger car, form 4-P - for freight) .

Mandatory details and the procedure for filling out travel sheets are represented .

You can find out about recent changes in the form of a waypage from our discussions in the group "VK" .

Travel sheets must be registered in the log registration log. Accounting for travel sheets and fuel lubricants is interconnected. In organizations that sort of activity is not transport, SPs can be formulated with such regularity that allows you to confirm the validity of the flow. So, the organization may issue PL 1 time a few days or even a month. The main thing is to confirm the costs. These findings are contained, for example, in a letter to the Russian Finance Ministry of 07.04.2006 № 03-03-04 / 1/327, Resolution FAS Volga-Vyatka district from 27.04.2009 number A38-4082 / 2008-17-282-17-282.

Accounting consumption of fuel and lubricants in the way sheet

If we analyze the forms of the PL, contained in Resolution No. 78, we will see that they have special graphs intended to reflect the turnover of fuel. It indicates how much fuel in the tank, how much is issued and how much it remains. By simple calculations, the amount of fuel used is found.

If you turn to the order of the Ministry of Transport No. 152, then among mandatory requisites PL will not meet the requirement to reflect the movement of fuel. At the same time, the document should be given a speedometer testimony to the beginning and end of the path, which will determine the number of kilometers passed by the vehicle.

When the PL was developed by the Organization independently and there is no information about the use of fuel and lubricants, but only data on the number of kilometers is contained, the regulatory volume of the fuels used can be calculated using the disposal of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-p. It has fuel consumption rates for different brands of vehicles and formulas for calculating consumption.

Thus, on the basis of the pl, it is calculated or the actual or regulatory lification of fuel. The data calculated in this way are used to reflect in accounting.

However, the use of PL to account for the FMS flow rate is impossible in some cases. For example, when gasons, motoblocks and others are refilled by gasoline. Similar special equipment. In these cases, an act for the write-off of fuel and lubricants is applied.

A sample of an act for the write-off of the fuel and lubricants can be found on our website.

Accounting pcs

Like all material and industrial reserves, the accounting of fuel and lubricants in accounting is carried out at actual value. The costs that are included in the actual value are listed in Section II of PBU 5/01.

The adoption of fuel accounting can be carried out on the basis of the applied to advance report Gas station checks (if the driver fuel acquired for cash) or based on the roots of coupons (if the gasoline was purchased coupons). If the driver gets on gasoline fuel card, fuel accounting for fuel cards is conducted on the basis of the report - the card issuer. The write-off of the fuel and lubricants can be carried out by the following methods (Section III):

• average cost;
• at the cost of the 1st to the time of purchase of reserves (FIFO).

In PBU 5/01 there is another way of writing off - at the cost of each unit. But in practice, he is not applicable for writing off the fuel.

The most common way of writing off fuel - at average cost, where the cost of the remainder of the material is added to the value of its earnings and divided by the sum of the balance and income in kind.

CATCHING OF GUM on travel sheets (accounting)

For accounting of fuel, the company is used in the enterprise 10, a separate subaccount (in terms of accounts - 10-3). The debit of this account is carried out by the arrival of fuels, the loan is the write-off.

How is the write-off of fuels? According to the above, the algorithms are calculated by the amount of the amount of fuction (actual or regulatory). This amount is multiplied by the value of the unit, and the amount obtained is written off by the wiring: Dt 20, 23, 25, 26, 44 kt 10-3.

Write-off of gasoline on track leafs (tax accounting)

If everything is simple with the write-off of fuel and lubricants in accounting, it is quite simple, then the recognition of these expenses in the tax accounting is questions.

Question 1: What expenses to take into account the fuel and lubricants? Here are 2 options: material or other expenses. According to sub. 5 p. 1 Art. 254 of the Tax Code of the Russian Federation GSM is included in the material expenses if they are used for technological needs. In other expenditures, fuel and lubricants fall if they are used to maintain official transport (sub. 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

IMPORTANT! If the main activity of the organization is related to the carriage of goods or people, then the fuel and fuel and gas consumption. If vehicles are used as service, then fuel and fuel and fuel.

The second question: normalize or no expenses for the write-off of fuels in the tax accounting? The answer to it can be found, tied the props of travel sheet and legislation:

1. The actual use of fuel and fuel is calculated in the PL. The Tax Code of the Russian Federation does not contain direct instructions on the fact that the cost of fuel and goods should be taken in tax accounting only on actual standards.
2. Pl contains information only about actual mileage. However, the fuel and fuel can be calculated by order No. AM-23-P, in paragraph 3 of which there is an indication that the norms established by them are intended to be intended for calculations on taxation. The Ministry of Finance of Russia in his letters (for example, from 03.06.2013 No. 03-03-06 / 1/20097) confirms that the order No. AM-23-P can be used to establish the validity of the costs and determine the costs of fuel deprecation in tax accounting on the standards, multiplied by mileage.

IMPORTANT! In taxaccounting psm. You can take both actual use and on the amount calculated on the basis of the norm.

In practice, a situation is possible when the organization uses transport, fuel consumption norms for which AM-23-P is not approved. But in paragraph 6 of this document there are clarification that the organization or IP can individually (with the help of scientific organizations) to develop and approve the necessary norms.

The position of Russian Ministry of Finance (see., Eg, a letter of 22.06.2010 № 03-03-06 / 4/61) such that prior to the development of fuel standards for write-offs of scientific organizations entity Or IP can be guided by technical documentation.

In the NC RF clarification, how to act in such a situation, no. In cases where an organization on their own established rules and write-off of fuel and lubricants, beating them taken into account for tax purposes the amount of excess fuel use, tax inspectorate May not recognize this by consumption. Accordingly, it is possible to maintain income tax. At the same time, the court may well support the position of the inspection (see, for example, the resolution of the AS North Caucasian District from 09/25/2015 in case number A53-24671 / 2014).

About the magnitude of fines for the lack of travel sheet, read in this article .

An example of writing off the fuel

One of the most common types of fuel and gasoline. Consider an example of purchasing and writing off gasoline.

LLC "First" (located in the Moscow region) in September 2018 bought gasoline in the amount of 100 liters at 38 rubles. without VAT.

At the same time, at the beginning of the month, OOO was the stock of gasoline of the same brand in the amount of 50 liters per average cost of 44 rubles.

Gasoline in the amount of 30 liters was used to refuel the VAZ-11183 "Kalina" brand. The organization uses a car for service traffic management personnel.

The organization uses the assessment of materials for medium cost.

Accounting pcs on admission

Calculate middle Cost write off for September: (50 l × 44 rub. + 100 l × 38 rub.) / (50 l + 100 l) \u003d 40 rub.

Option 1.Accounting pcs When writing on the fact

Marks made: Fuel in the tank at the beginning of the flight - 10 liters, issued - 30 liters, remained after the flight - 20 liters.

We calculate the actual use: 10 + 30 - 20 \u003d 20 liters.

Specification amount: 20 l × 40 rub. \u003d 800 rubles.

Option 2.Accounting pcs When writing on standards

Miletting marks are made to the square: at the beginning of the flight - 2,500 km, at the end - 2,550 km. So, 50 km was passed.

In paragraph 7 of Section II of the order No. AM-23-P, there is a formula for calculating gasoline consumption:

Q n \u003d 0.01 × hs × s × (1 + 0.01 × d),

where: Q n is the regulatory consumption of fuel, l;

HS is the basic fuel consumption rate (l / 100 km);

S - car mileage, km;

D - correction coefficient (its values \u200b\u200bare given in Appendix 2 to Order No. AM-23-P).

Table in sub. 7.1 According to the brand of the car we find HS. It is 8 liters.

By Appendix 2, the coefficient d \u003d 10% (for the Moscow region).

We consider gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) \u003d 4.4 liters

The amount to write-off: 4.4 l × 40 rubles. \u003d 176 rub.

Since the car is used as a service, the costs of accounting for fuel and lubricants in the tax accounting of fuel and lubricants will be recognized as other expenses. The value of expenses will be equal to the amounts recorded in accounting.

RESULTS

GSM is a significant cost of expenses in many organizations. This means that accountants need to be able to keep records of the fuel and lubricants and justify these expenses. The use of travel sheets is one of the ways to determine the number of used fuel.

With the help of PL, you can not only confirm the production need for expenses, but also to fix the distance that was passed by the car or other motor vehicle, as well as determine the indicators for calculating the volume of used fuel.

After determining the actual or regulatory scope of use, the amount to write off can be calculated by multiplying the value of the unit to the volume.

Accounting for fuel listed as a result of the work of special equipment that does not have a odometer can be carried out on the basis of an act of writing off the fuel.

Particular attention should be paid to the recognition of the costs of fuel and securities within the tax accounting.